United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R02894 - NY R02968 > NY R02968

Previous Ruling Next Ruling
NY R02968

December 16, 2005

CLA-2-66:RR:NC:N3:351 R02968


TARIFF NO.: 6601.10.0000

Josephine M. Edmondson
ShadeScapes USA
P.O. Box 190
Paonia, CO 81428

RE: The tariff classification of patio umbrellas from China

Dear Ms. Edmondson:

In your letter dated December 13, 2005, you requested a tariff classification ruling.

The items in question are identified as ISLA ShadeMakers. You indicate that they are patio umbrellas that are constructed of an anodized aluminum mast, stainless steel fittings, a 100 percent solution-dyed acrylic canopy, and glass-filled resin components.

Your website mentions PVC umbrellas. We are only ruling on the acrylic canvas umbrellas and we assume from the website that this fabric is not visibly coated for tariff purposes.

The applicable subheading for the patio umbrellas will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas, and similar umbrellas): garden or similar umbrellas. The rate of duty will be 6.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: